The Resource Medtronic II and the profit-shifting problem
Medtronic II and the profit-shifting problem
Resource Information
The item Medtronic II and the profit-shifting problem represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Medtronic II and the profit-shifting problem represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author looks at the Tax Court’s recent Medtronic II decision and considers how the new corporate alternative minimum tax may provide a solution to the problem of adjudicating transfer pricing in the absence of comparables
- Language
- eng
- Label
- Medtronic II and the profit-shifting problem
- Title
- Medtronic II and the profit-shifting problem
- Language
- eng
- Summary
- In this article, the author looks at the Tax Court’s recent Medtronic II decision and considers how the new corporate alternative minimum tax may provide a solution to the problem of adjudicating transfer pricing in the absence of comparables
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 107 (2022), no. 10 ; p. 1147-1150
- http://library.link/vocab/creatorName
- Avi-Yonah, R.S
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- transfer pricing
- profit shifting
- Subpart F income
- GILTI
- CFC
- alternative minimum tax
- Label
- Medtronic II and the profit-shifting problem
- Label
- Medtronic II and the profit-shifting problem
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Medtronic-II-and-the-profit-shifting/Q5Nak8nmS2A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Medtronic-II-and-the-profit-shifting/Q5Nak8nmS2A/">Medtronic II and the profit-shifting problem</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Medtronic-II-and-the-profit-shifting/Q5Nak8nmS2A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Medtronic-II-and-the-profit-shifting/Q5Nak8nmS2A/">Medtronic II and the profit-shifting problem</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
